Accrued Liabilities

Accrued Severance and Restructuring — Accrued severance and restructuring charges incurred in 2015 related to staff reductions as we continue to match our employee levels with operational requirements and to a sales management realignment. At December 31, 2015, the balance for accrued severance and restructuring was as follows:



	January 1, 2015		Charges		Cash Paid			December 31, 2015
	(Dollars in thousands)
Severance costs	$	1,581	$	2,701	$	(2,926	)	$	1,356
Restructuring costs	—		—		—			—
Total accrued severance and restructuring	$	1,581	$	2,701	$	(2,926	)	$	1,356

The balance of accrued severance and restructuring will be paid during 2016.

At December 31, 2014, the balance for accrued severance and restructuring was as follows:



	January 1, 2014		Charges		Cash Paid			December 31, 2014
	(Dollars in thousands)
Severance costs	$	1,474	$	1,495	$	(1,388	)	$	1,581
Restructuring costs	—		—		—			—
Total accrued severance and restructuring	$	1,474	$	1,495	$	(1,388	)	$	1,581

Accrued Other — Accrued other consisted of the following for the periods stated:



	December 31,
	2015		2014
	(Dollars in thousands)
Asset retirement obligations	$	296	$	342
Accrued outside services	1,455		1,101
Accrued accounting and legal	458		275
Accrued recognition awards	370		345
Accrued other	47		696
Capital lease payable	6		17
Deferred rent	72		77
Lease incentive	40		147
Dividends payable for 2011 LTIP	—		637
Total accrued other	$	2,744	$	3,637

The $0.9 million decrease in other accruals is due primarily to the $0.6 million in accrued dividends payable for the 2011 LTIP. Dividends payable under the 2011 LTIP were paid in the first quarter of 2015. While dividends also accrue for participants in the 2015 LTIP, the shares will not be issued until after the filing of our 2017 Form 10-K and therefore, the accrued dividends are classified as a long-term liability.